第34冊第3增訂本

unreasonably wrong accusations – produce irrelevant documents and witnesses  [英文案例]

appellant raising loan from bank and transferring to a related company following the Group’s treasury policy – deduction of bank charge and bank loan interest – whether bank charge and bank loan interest incurred in producing profits to which the Appellant was chargeable – whether any real necessity for Appellant to raise facility – whether Appellant illiquid – whether the loan surplus to the Appellant’s requirements – sections 16, 17 and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

determination of profits tax assessment – expenses incurred for purpose of the production of profits – properties handling expenses and entertainment expenses – Inland Revenue Ordinance (Chapter 112) sections 16(1), 17(1), 61, 68, 68(4) [英文案例]

import processing – form of transactions – lease of machinery – sections 2, 14, 16(1), 16G, 17(1), 18F, 39B and 39E of the Inland Revenue Ordinance  [英文案例]

owner – net assessable value – whether assignment unrealistic and artificial transaction – whether sole or dominant purpose to obtain a tax benefit – deduction of mortgage interest – sections 2, 5, 42(1), 61, 61A, 68(4) and 68(9) of IRO [英文案例]

更改支付薪金日 – 課稅年度應累算的入息 – 《稅務條例》第11B和11D(b)條 – 負上訴訟費用的風險

sections 9(1)(d) and 9(4) of Inland Revenue Ordinance – relevant time and the amount of the gain from the exercise of the option – tax a notional gain, rather than an actual gain – subscription price in determining the value of share – discount on the value of shares for such pre-emptive rights, and other restrictions on sale – no variation in terms of policy in giving discount across different types of shares [英文案例]

whether income arose or derived from any office or employment of profit – whether ex-gratia payment paid on employee’s resignation was such income – Inland Revenue Ordinance (‘the Ordinance’) section 8 [英文案例]

收到的花紅是否需要繳納薪俸稅 – 就課稅年度期間之後才收到的花紅是否需要包括在該課稅年度的評稅內 – 《稅務條例》（下稱「該條例」）第11B，11C，11D條